Please check my calculations for the accounting problem below. I keep getting an "incorrect' response for the cells highlighted in red but I don't understand why or where the problem is. Thank you!

Information Provided:

Comparative balance sheets for Marigold Corp. are presented as follows.

Marigold Corp. Comparative Balance Sheets December 31

Assets 2019 2018

Cash $73,500 $22,200

Accounts receivable 85,400 76,250

Inventory 179,750 188,950

Land 74,200 101,700

Equipment 249,400 200,500

Accumulated depreciation?equipment (66,550) (42,000)

Total $595,700 $547,600

Liabilities and Stockholders' Equity

Accounts payable $33,700 $47,950

Bonds payable 149,000 201,000

Common stock ($1 par) 213,800 163,100

Retained earnings 199,200 135,550

Total $595,700 $547,600

Additional information:

1. Net income for 2019 was $134,800.

2.Cash dividends of $71,150 were declared and paid.

3.Bonds payable amounting to $52,000 were redeemed for cash $52,000.

4.Common stock was issued for $50,700 cash.

5.Depreciation expense was $24,550.

6.Sales revenue for the year were $976,500.

7.Land was sold at cost, and equipment was purchased for cash.

Prepare the following worksheet for a statement of cash flows for 2019 using the indirect method. Enter the reconciling items directly on the worksheet. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15)

My Answer: